Account-ledger



S. B. KIRTLEY.

ACCOUNT LEDGER.

APPLICATION man MAR. 1. 1920.

1,399,776. ,V Patented 111113,1921.

SIMEON 1B. KIRTLEY, 0F GGLUMBI-l., MISSOURI.

secourir-Lenser..

Lasarte.

Specification of Letters Patent.

Patented Dec. i3, Mimi.

Application tiled March 1920. Serial No. 362,277'.

To all 't0/tom it moyconcem:

lie :it known that l, drinnen B. KIRTLEY, a citizen of the 4llnitcdStates, residing at Columbia, Boone county, Missouri, have invented anew and useful linliroveinent in ./-lccount-Ledgers, of which thefollowing1 is a specification. y

` rlhs invention relates to account ledgers. ein object of the inventionis to provide an account ledger containing series of inaster index;sheets each'adapted to contain the record of an account or accounts andprovided With visible indexes on the sheets respec tively, all arrangedso that when the ledger is opened the master indexes are visible; theledger also being provided with `one or incre division sheetscontaining` series of indexes corresponding,` to and in alinernent withthe indexes on the inaster `index sheets, and With identitying;vcharacters Correspending;l to cut aivayportions of the inaster indexsheets.

Another `object of the invention is to pro vide an account ledgercontaining series of i'naster index sheets each adapted to contain` therecord of an account or accounts and provided with visible indexes onthe sheets .respectively, all arranged so that When the ledger is openedthe master indexesare visihie; the ledger also being` provided with oneor more division sheets containing series of indexes corresponding; toand in alinernent with the indexes on the rnaster index` sheets, andWith identifying characters correspondins,y to cut away portions of themaster index .sheets7 in combination With one or :moreV transfer indexesfor indexing thenarnes of accounts transferred. u

fr. further object of the invention is to provide an improved system oftransferring;` accounts so that by simply referring` to thetransferindex any account which has been transferred may he quicklyidentified and located Without reference `to the transfer ledger. 4 i yy thorohjects of the invention will appear from the followingdescription, reference heinlo; made to the drawing, in Whichw` ligure lis a vievv showing one forro of inaster indexes on the cut away portionsof inaster index sheets and also shovvinp,l the division sheet and theindexes thereon `in alineinent with and identifying the indexes on themaster index sheets. y

Fin: 2 is a similar view showing another forno of master indexes on thecut away ortions of the inaster index sheets.

Fig. 3 is a view showing' a portion of the open ledger to illustrate theindex of trans ferred accounts, and the manner in which the transferredaccounts are indexed for easy reference and location.

rlhe sheets in each hook or ledger are divided into any desired numberof series and a selected nninher of sheets may he assigned to eachindividual master index. The nurnher of sheets which should he assignedto each index, of course, varies in proportion to the frequency of theneed for use of the respective master indexes as determined orascertained by experience and observation, or hy individual requirementsin different instances. r'ilso7 in case in Which any index is used sofrequently that it is rendered iinpracticahle to place in one series allof the master indexes in visible relation on the out `away portions atthe top of the sheets, ashereinai'ter explained, such index may heprovided with any number of series of master index sheets.

Referring now to the particular construction and arrangcnientshovvn inFig. l; of the. drawing, the ledggyr is open before one of the divisionsheets. rlhe division sheet 25 is formed with a cnt `away portionextending transversely at its upper edge so -as to disclose all of themaster indexes on a series of master index sheets Which are eut away instepped relation to provide exposed portions on which the nia-sterindexes are placed.

n risshown in Fig. l there is a series of master indexr sheets 26. Theniaster index sheets are cut away in stepped relation so that when thehook is open all of the inaster indexes of the exposed series arevisiole. .d

preferred systein of master indexing; isA

shown yin Fig. l, in which the last inoster index sheet of the series isnot cut away but is of full site, and l prefer to inderthat particularsheet with a distinguishiirn` master ifndef; character 9.6 so as todesignate that it is the last sheet of the series and is not cut away. yits shown in l, the mast r indexing. character Q6 on the lest sheet ofthe series comprises the letter A The last cut arvayinaster index sheetis indexed on the exposed nortion thereof with a master indes` 2Gbcomprising; the numeral l and the exposed portions of the remainingindex sheets rre indexed consecutively With ino ter index 9&3"connnrisinothe ninnerfis 2. o ifla etc. rlfhese indexes inav he placedon the exposed indexing' portions of the sheets at any time and as theindexes are of a very short and simple character they may be placed onthe sheets quickly. Moreover, the indexes are readily distinguishablefrom each other.

Before any selected ones of the master index sheets, as well as beforeeach series of master index sheets may be any desired number ot insertsheets 27 that are governed by the diierent master indexes. The insertsheets are also cut away in stepped relation to provide exposed portionson which the name of the person or concern having an account or accountsentered on the respective sheets may be written. This is apparent byreference to Fig. 1, in which names appear on certain of the insertsheets that are indexed under and governed by the master indexes of theseries to which the insert sheets belong, and the division sheetbelonging to that series of master index sheets.

Each master index sheet, as well as each insert sheet, is provided witha series of designating characters 28 corresponding to and in alinementwith the cut away portions oi all ofthe sheets so that said designatingcharacters 28 indicate the positions of all of the master indexes aswell as the cut away portions of the insert sheets. The designatingcharacters 28 are arranged transversely on each master index sheet andon each insert sheet immediately below the eut away portion or" Suchsheet, and immediately above the marginal edge of the eut away portionof the division sheet 25, so that said characters 28 are visible whilethe division sheet rests on the insert and master index sheets as shownin Figs. 1 and 2.

The division sheet 25 is provided with a similar series of identifyingcharacters 29 to identify the master indexes contained on the divisionsheet and by corresponding with the designating characters 28 toindicate to which of the master index sheets the various sub-indexesbelong. Y

The division sheet 25, adjacent to its upper marginal cut away edge, isprovided with a series of master indexes corresponding to and inalinement with all of the master indexes on the exposed cut awayportions of the master index sheets. For certain of the master indexes30 contained upon the divi sion sheet there areprovided in alinementtherewith as many sub-indexes 31 as there vare sub-indexes in the seriesof sheets belonging to each master index sheet. Thus names beginningwith Aa and with Ab are indexed in alinement with the master index A0,and the master'index Ac on the division sheetvis in alinement with andis governed by a single one of the master indexes on the exposed portionof one of the master index sheets.

As the letter C immediately precedes the letter D in the alphabet nosub-indexes for the master index Ad on the division sheet 25 arerequired; but there are a number of sub-indexes between the master indexAd and the master index Al. These sub-in dexes as shown comprise severalof the irst letters of sur-names beginning with Ae, NAf, {(*gn A1777 Cx, lxj Aka and other letters in addition to the first two letters may beadded to distinguish different names from each other, as desired.

The construction and arrangement shown in Fig. 2 diliers only from theconstruction and arrangement shown in Fig. 1 in the matter of the masterindexes on the exposed portions of the master index sheets. ln Fig. 2the master indexes on the master index sheets, which master indexes aredesignated by 26d are somewhat more elaborate than the master indexcharacter 261 and the master indexes 26b and 26c shown on the masterindex sheets in Fig. 1. For instance, in Fig. 2, the master indexes 2Gdon the exposed portiens of the master index sheets comprise in eachinstance a number et the first letters included in sur-names. Theseletters may be applied in any desired manner, as by writing the indexeson the exposed portions of the sheets, or by pasting stickers containingthe indexes upon the exposed portion ot the sheets. Since the sameelements are shown in Fig. 2 that are shown in Fig. 1, the samereference numerals are applied to the elements oi Fig. 2 that areapplied to corresponding elements in Fig. 1.

The list and index of transferred accounts, included as a part of myinvention, are shown in Fig. 3. As shown in Fig. 3 the index for thetransferred accounts is arranged on the inner or reverse side of thedivision sheet. As shown the division sheet is di vided into a number otvertical columns 82I` and the vertical columns are divided intohorizontal spaces adapted to receive the names of accounts transferred.A master index 38 is arranged vertically at one or both vertical edgesof the division sheet and, if desired, a similar master index may bearranged elsewhere upon the division sheet so that the accountstransferred may be readily identiiied in connection with the masterindex under which the accounts were entered. For each name column 32there is provided a column 34 containing spaces to receive a charactercorresponding to one of the characters 28 which identifies the positionto which the sheet containing the transferred account was cut. Forinstance. the transferred account of (3. W. Acton is indexed under themaster index 6 (Fig. 1) of the master index sheets and under the indexAc in the index 30 on the division sheet. Thus, when the account of C.W. Acton is transferred, his name is written in the proper column inassociation with the index character 6 in the master index 33; and theindex character77 is written in alineinent with the naine C. lV. Actonin the column 34, thus clearly indexing the transferred account of C. W.Acton as having been transiferred from a -inaster index sheet whose cut`master index will be entered upon sheets cut away beyond the sheetcontaining the Acton account; as, for instance, the account of Acme isshown as being entered upon a sheet cut away beyond the sheet containingthe Acton account.

What l claim and desire to secure by Letters Patent; is

l. An account ledger, having series of master index sheets cut away instepped relation to torni a visible space upon each sheet ofthe seriesfor the reception of a master index; a inasterindex on the visible spaceof each of said sheets; a series of insert sheets before the series ofmaster index sheets cut away in stepped relation to expose all of theinaster indexes of the series to which the insert sheets belong and toprovide visible spaces adapted to have entered therein identiiicationsof the accounts contained on said insert sheets respectively; and adivision sheet, before the series ot `master index sheets and insertsheets, having designating characters thereon indicating respectivelythe positions of all of the rnaster indexes and also the positions otthe cut away portions oiithe visible index sheets.

2, in account ledger, having series of inaster index sheets `cut away instepped relation to torni a visible space upon each sheet of the series`lor the reception oi a master index; a master index on the visiblespace oft each oisaid sheets; a series ot insert sheets before theseries of master index sheets cut away in stepped relation to expose allot the inaster indexes ot' the series to which the insertsheets belongand to provide visible spaces adapted to have entered thereinindications of the `accounts contained on said insert sheetsrespectively; and a division sheet, before the series of master indexsheets and insert sheets, having designating characters thereonindicating the positions of the cut away portions of the index sheets.

lin account ledger, having series of master index sheets cut away instepped relation te iorni a visible space upon each sheet of the seriestor the reception of a master index; a master index on the visible spaceoi each of said sheets; a series ot insert sheets before the series ott'master index sheets cut away in stepped relation to expose all oi' themaster indexes ot the series to which the insert sheets belong and toprovide visible spaces adapted to have entered therein identilicationsof the accounts contained on said insert sheets respectively; a divisionsheet, before the series ot master index sheets and insert sheets,having designating characters thereon indicating the positions et all ofthe master indexes and also the positions of the cut away portions oitthe visibleindex sheets; and master indexes on the division sheet inalineinent with the master indexes on the master index sheets; and withthe designating characters which designate the positions of saidindexes.

et. An account ledger, having series of master index sheets cut away instepped relation to torni a visible space upon each sheet of the seriesfor the reception of a master index; a master index on the visible spaceot' each of said sheets; a series ot insert sheets before the seriesoi"- master index sheets cut away in stepped relation to expose all ofthe master indexes oi' the series to which the insert sheets belong andto provide visible spaces adapted to have entered thereinidentiiications ot the aecountscontained on said insert sheetsrespectively; a division sheet, before the series oi master index sheetsand insert sheets7 having designating characters thereon indicating thepositions of the cut away portions oi' the insert sheets; and inasterindexes on the division sheet in alinenient with the master indexes onthe master index sheets.

5. An account ledger, having series of inaster index sheets cut away instepped relation to itorln a visible space upon each sheet of the seriesfor the reception of a master index; a inaster index on the visiblespace of each oit said sheets; a series ci? insert sheets before theseries oit .master index sheets cut away in stepped relation. to exposeall oi? the inaster indexes of the series to which the insert sheetsbelong and to provide visible spaces adapted to have entered thereinidentilications ot the accounts contained on said insert sheetsrespectively; a division sheet,`

before the series ot master index sheets and `insert sheets; havingdesignating characters thereon indicating thepositions of all of themaster indexes and also the positions oi" the cut away portions of thevisible index sheets; master indexes on the division sheet in alinernentwith the master indexes on the master index sheets; and a series ofsub-indexes on the division sheet belonging to the master indexes on thedivision sheet. y

6. An account ledger, having Iseries of inaster index sheets cut away instepped relation to forni a visible space upon each sheet of the seriesi'or the reception of a master index; a master index on the visiblespace of each of said sheets; a series of insert sheets before theseries of master index sheets cut away in stepped relation to expose allof the master indexes of the series to which the insert sheets belongand to provide visible spaces adapted to have entered thereinidentifications of the accounts contained on said insert sheetsrespectively; a division sheet, before the series of inaster indexsheets and insert sheets having designating characters thereonindicating the positions of all ci' the master indexes and also thepositions of the cut away portions of the visible index sheets; and amaster index on the division sheet corresponding to the master indexeson all of the master index sheets for indicating transferred accounts.

7. An account ledger, having series oi master index sheets cut away instepped relation to form a visible space upon each sheet of the seriesfor the reception oit a master index; a master index on the visiblespace of each of said sheets; series of insert sheets before the seriesor" master index,V

sheets. cut away in stepped relation to expose all of the master indexesof the series to which the insert sheets belong` and to provide visiblespaces adapted to have entered therein identifications of the accountscontained on said insert sheets respectively; a division sheet, beforethe series of niaster index sheets and insert sheets, having designatingcharacters thereon indicating the positions of the cut away portions ofthe index sheets; and a master index on thedivision sheet correspondingto the master indexes on the inaster index sheets for indicatingtransferred accounts.

8. An account ledger, having series of master index sheets cut away instepped relation to 'form a visible space upon each sheet of the series'for the reception of a master index; a series of insert sheets befiorethe niaster index sheets cut away in stepped relation to Aprovidevisible spaces adapted to have entered therein identifications of theaccounts contained on said insert sheets respectively; a division sheet,before the series of master index sheets and insert sheets, havingdesignating characters thereonindicating the lpositions of all of themaster indexes and also the positions of the cut away portions of thevisible index sheets; master indexes on the division sheet in alinernentwith the designating characters thereon and with the inaster indexes onthe master index sheets; and a master index on the division sheetcorresponding to the master indexes on the master index sheets forindicating transferred accounts. 9. An account ledger, having series ofinaster index sheets cut away in stepped relation to forni a visiblespace upon each sheet of the series for the reception of a inasterindex; a series et insert sheets before the master index sheets cut awayin stepped relation to provide visible spaces adapted to have enteredtherein identifications oi the accounts contained on said insert sheetsrespectively; a. division sheet, before the series of master indexsheets and insert sheets, having designating characters thereonindicating the positions of the cut away portions of the index sheets;master indexes on the division sheet in alinenient with the designatingcharacters thereon and with the master indexes on the master indexsheets; and a master index on the division sheet corresponding to themaster indexes on the master index sheets for indieating transferredaccounts.

10. An account ledger, having series ot' master index sheets cut away instepped relation to form a visible space upon each sheet of the seriesfor the reception of a master index; a series of insert sheets beforethe master index sheets cut away in stepped relation to provide visiblespaces adapted to have entered therein identifications o the accountscontained on said insert sheets respectively; a division sheet, beforethe series of master index sheets and insert sheets, having designatingcharacters thereon indicating the positions of all of the master indexesand also the positions of the cut away portions of the visible indexsheets; master indexes on the division sheet in alinement with thedesignating characters thereon and with the master indexes on the masterindex sheets; a series of sub-indexes on the division sheet belonging tothe master indexes on the division sheet; and a master index on thedivision sheet corresponding to the master indexes on the master indexsheets ior indicating transferred accounts.

SIMEON B. KIRTLEY.

